Expenses Incurred by Employees, Partners and Volunteers

Allowances (such as travel allowances) and reimbursements paid to employees, members of a partnership or volunteers may entitle a registrant to input tax credits (ITCs) and input tax refunds (ITRs), provided the registrant is registered for the GST and QST.

An “allowance” is a periodic payment or other payment that employees receive from their employer, that partners receive from the partnership of which they are members, or that volunteers receive from the charity or public institution to which they give of their time, and that is used to pay certain expenses without the recipient having to account for how the amount is spent.

A “reimbursement” is any amount that an employee, a partner or a volunteer receives (in addition to any salary, wages or other remuneration they may receive) in respect of expenses that the recipient must prove he or she incurred in the course of the employer's, partnership's or organization's activities.

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